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TMI Blog2024 (8) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... as produced, in which no discrepancy was pointed out by any of the respondent authorities. The only ground for detention being taken by the respondent authority is that once the goods in question was not accompanying with proper documents, there was intention to avoid the payment of tax. In the case of M/S HAWKINS COOKERS LIMITED VERSUS STATE OF U.P. AND 2 OTHERS [ 2024 (2) TMI 760 - ALLAHABAD HIGH COURT] the goods were seized on the ground that no document was available along with the goods, therefore, the proceedings under Section 29 of the Act was justified by the Court. However, in the present case, the consignment of two different dealers were loaded in the vehicle and two separate tax invoices i.e. tax invoice no. 21 dated 12.7.2019 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Squad -11, Kanpur Nagar and the order dated 18.11.2021 passed by Additional Commissioner, SGST Grade -II, Appeal IV, Kanpur Nagar. 3. Brief facts of the case as stated in the writ petition are that the petitioner is a retail and wholesale distributor of iron and steel having GSTIN no. 09BPOPZ48- 12D12W. On 8.7.2019, the petitioner has purchased goods from M/s NBM Traders, Mandi Govindgarh, Punjab for which tax invoices as well as E-way bill was generated. The said goods were transported from State of Punjab to Bans Steel, Kanpur Nagar, Uttar Pradesh. Thereafter the petitioner has sold the said goods to M/s Dinesh Chandra Gupta and Sons through invoice no. 21 dated 12.7.2019 and M/s Jain S.S. Steel through invoice no. 22 dated 12.7.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgements of this Court in Writ Tax No. 1146 of 2021(S/S Shri Surya Traders Vs. Union of India) Neutral Citation No. 2022: AHC: 3063 and Writ Tax No. 1049 of 2019 (M/s Havells India Ltd. Vs. State of UP and others) Neutral Citation No. 2023: AHC: 72447 . He prays for allowing the present writ petition. 6. Per contra, learned ACSC has supported the impugned order and submits that there was a violation of the Act as well as the Rules, therefore, the proceedings has rightly been initiated against the petitioner. He further submits that the goods were not accompanying with proper documents as require under the Act as E-way bill with regard to tax invoice no. 22 dated 12.7.2019 was not accompanying with the goods at the time of interception, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screpancy was pointed out by any of the respondent authorities. The only ground for detention being taken by the respondent authority is that once the goods in question was not accompanying with proper documents, there was intention to avoid the payment of tax. 11. On pointed query raised to the learned ACSC that after detaining the goods in question, if the show cause notice was issued then this was merely empty formality or any discrepancy can be cured before the seizure order could be passed, he has relied upon the aforesaid two judgements of this Court in the cases of M/s Akhilesh Trader (supra) and M/s Hawkins Cookers Limited (supra) and try to justify the impugned orders. 12. In view of above, deeper study needed to be made for the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 16. The GST authorities have full mechanism as well as power that after detaining the goods, if the same was not accompanying with the proper documents, the authority could have made survey of the business premises of the petitioner to find out the correctness of transaction but the respondent authorities have chosen in their wisdom not doing so. Once E-way bill was produced before the seizure order could be passed, it would not be said that any contravention of the provision of the Act have been made by the petitioner. 17. In view of the aforesaid discussions, the impugned order dated 14.7.2019 passed by the Assistant Commissioner, Mobile Squad -11, Kanpur Nagar and the order dated 18.11.2021 passed by Additional Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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